Sales Tax Instructions

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Sales Tax Instructions, 2009 H E C A S E O F M / S M O B I L A S K A R I L U B R I C A N T S L I M
Sales Tax Instructions, 2009 I T E D I am directed to refer to the Collectorate‘s letter C. No.113/ST/QTA /2005- 2006/1928 dated 21.01.2006, on the subject noted above. 2. The matter relating to M/s. Mobil Askari Lubricants Ltd. has been examined. Two issues arise from perusal of Collectorate‘s above said letter. (i) (ii) Whether or not exemption under SRO 500(I)/2003 is available to the said registered person. Whether or not amendment of SRO 500(I)/2003 by SRO 744(I)/2003 takes away the exemption granted. 3. As regard the first issue, the emphasis is on clause (b) of SRO 500(I)/2003 which says that the benefit will not be available to a person against whom a case of tax fraud or evasion has already been framed. The perusal of Collector‘s letter and the enclosed order-in-original suggests that the charge of tax fraud was not made. As regards the evasion aspect, it is pointed out that the case was made out for non-fulfillment of procedure regarding goods returned, inadmissible input tax and demand of additional tax because of non-payment of tax at the time of receipt of advance. The first and third charges do not suggest evasion of tax. However, by making inadmissible adjustment, the registered person reduced his net liability and as such the aspect of evasion cannot be ruled out against this part of the demand. 4. As regards the amendment through SRO 744(I)/2003, in this respect the interpretation of the Appellate Tribunal in this respect appears in order that the exemption once granted to some specific supplies cannot be taken back. However, the above said clause (b) would still remain a valid criterion for the exemption. Accordingly, the demand relating to inadmissible input tax is hit by clause (b) and the exemption to that extent should not be available to the registered person. [Issued by the CBR, under the signature of Mr. Abdul Hameed Memon, Secretary, (ST&FE-L&P), addressed to the Collector, Collectorate of Customs, Sales Tax & Federal Excise, Quetta.] ********
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Sales Tax Instructions, 2009 (b) (c
Page 1009 and 1010:
Sales Tax Instructions, 2009 admiss
Page 1011 and 1012:
Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 (ii) P
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Sales Tax Instructions, 2009 payer
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Sales Tax Instructions, 2009 have c
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 contin
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Sales Tax Instructions, 2009 to the
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Sales Tax Instructions, 2009 THE SA
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Sales Tax Instructions, 2009 (5) An
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Sales Tax Instructions, 2009 certif
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Sales Tax Instructions, 2009 1997 w
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Sales Tax Instructions, 2009 2. Not
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 LAHORE
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 (a) (b
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Sales Tax Instructions, 2009 tariff
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 ceased
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Sales Tax Instructions, 2009 (i) Ce
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (4) Ce
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Sales Tax Instructions, 2009 ii) Im
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Sales Tax Instructions, 2009 notifi
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Sales Tax Instructions, 2009 liabil
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Sales Tax Instructions, 2009 of Sal
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 STAGE
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 NOTIFI
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Sales Tax Instructions, 2009 and th
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Sales Tax Instructions, 2009 2. As
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Sales Tax Instructions, 2009 (a) th
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Sales Tax Instructions, 2009 2. Wit
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Sales Tax Instructions, 2009 STOCKI
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(viii) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 JUNE 1
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Sales Tax Instructions, 2009 2. How
Page 1131 and 1132:
Karachi. SUB: Sales Tax Instruction
Page 1133 and 1134:
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Sales Tax Instructions, 2009 the Sa
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Sales Tax Instructions, 2009 had be
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Sales Tax Instructions, 2009 NON-AC
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Sales Tax Instructions, 2009 regist
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Page 1147 and 1148:
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The Secretary (STT), (Sales Tax Win
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Sales Tax Instructions, 2009 APEX/C
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Sales Tax Instructions, 2009 as a r
Page 1155 and 1156:
Page 1157 and 1158:
Sales Tax Instructions, 2009 import
Page 1159 and 1160:
Page 1161 and 1162:
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Sales Tax Instructions, 2009 2. Thi
Page 1165 and 1166:
CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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Sales Tax Instructions, 2009 office
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Sales Tax Instructions, 2009 No.F.2
Page 1177 and 1178:
Sales Tax Instructions, 2009 The un
Page 1179 and 1180:
Sales Tax Instructions, 2009 to reg
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Sales Tax Instructions, 2009 3. Lah
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Sales Tax Instructions, 2009 Financ
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Sales Tax Instructions, 2009 Lahore
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Sales Tax Instructions, 2009 In vie
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Sales Tax Instructions, 2009 (ii) t
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Sales Tax Instructions, 2009 Vol-2
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Page 1199 and 1200:
Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 No.1(8
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Sales Tax Instructions, 2009 plaste
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Sales Tax Instructions, 2009 ______
Page 1213 and 1214:
(ii) (iii) (iv) (v) (vi) (vii) Sale
Page 1215 and 1216:
Page 1217 and 1218:
Page 1219 and 1220:
Thanking you. Yours truly, Abdul La
Page 1221 and 1222:
Sales Tax Instructions, 2009 with t
Page 1223 and 1224:
Page 1225 and 1226:
Sales Tax Instructions, 2009 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 (viii)
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Note: Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 6. Alu
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Sales Tax Instructions, 2009 of non
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Sales Tax Instructions, 2009 Divisi
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Sales Tax Instructions, 2009 SRO No
Page 1247 and 1248:
Sales Tax Instructions, 2009 Mr. Ta
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Sales Tax Instructions, 2009 (i) as
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Sales Tax Instructions, 2009 catego
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Sales Tax Instructions, 2009 tax on
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Sales Tax Instructions, 2009 3. Con
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Sales Tax Instructions, 2009 decisi
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Sales Tax Instructions, 2009 (2) Ex
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Sales Tax Instructions, 2009 II)/JD
Page 1275 and 1276:
Sales Tax Instructions, 2009 also c
Page 1277 and 1278:
Sales Tax Instructions, 2009 achiev
Page 1279 and 1280:
Page 1281 and 1282:
Mr. M. Iqbal Farid Chairman, Centra
Page 1283 and 1284:
Sales Tax Instructions, 2009 4. Ame
Page 1285 and 1286:
(b) \ Sales Tax Instructions, 2009
Page 1287 and 1288:
Sales Tax Instructions, 2009 Copy o
Page 1289 and 1290:
Sales Tax Instructions, 2009 Yours
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Page 1293 and 1294:
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(b) (c) (d) (e) Sales Tax Instructi
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Sales Tax Instructions, 2009 With r
Page 1305 and 1306:
Sales Tax Instructions, 2009 \No.2(
Page 1307 and 1308:
Page 1309 and 1310:
Sales Tax Instructions, 2009 1. Sho
Page 1311 and 1312:
Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 author
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S.N o Name of Ginning Unit(s) from
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1-A) Sales Tax Instructions, 2009 W
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Sales Tax Instructions, 2009 from n
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Sales Tax Instructions, 2009 of add
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Sales Tax Instructions, 2009 The af
Page 1341 and 1342:
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Sales Tax Instructions, 2009 Eversi
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Sales Tax Instructions, 2009 (ii) A
Page 1355 and 1356:
Sales Tax Instructions, 2009 C.No.
Page 1357 and 1358:
Sales Tax Instructions, 2009 1) the
Page 1359 and 1360:
Sales Tax Instructions, 2009 have t
Page 1361 and 1362:
(i) (ii) Sales Tax Instructions, 20
Page 1363 and 1364:
Sales Tax Instructions, 2009 THE ST
Page 1365 and 1366:
III. Sales Tax Instructions, 2009 P
Page 1367 and 1368:
Page 1369 and 1370:
Page 1371 and 1372:
Sales Tax Instructions, 2009 ii) Th
Page 1373 and 1374:
Sales Tax Instructions, 2009 expend
Page 1375 and 1376:
Sales Tax Instructions, 2009 purpos
Page 1377 and 1378:
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Page 1381 and 1382:
Page 1383 and 1384:
Sales Tax Instructions, 2009 about
Page 1385 and 1386:
(ii) Sales Tax Instructions, 2009 j
Page 1387 and 1388:
2. 3. Dumentatio n of National Econ
Page 1389 and 1390:
10. Survey Techniques
Page 1391 and 1392:
Sales Tax Instructions, 2009 2. Mr.
Page 1393 and 1394:
Page 1395 and 1396:
Sales Tax Instructions, 2009 ―tax
Page 1397 and 1398:
Page 1399 and 1400:
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 Provid
Page 1405 and 1406:
Sales Tax Instructions, 2009 sale,
Page 1407 and 1408:
measures taken: Sales Tax Instructi
Page 1409 and 1410:
Page 1411 and 1412:
Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 (a) Cu
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Sales Tax Instructions, 2009 2. Int
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Sales Tax Instructions, 2009 6. Ser
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Sales Tax Instructions, 2009 3. Sco
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Sales Tax Instructions, 2009 (a) up
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Sales Tax Instructions, 2009 Servic
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Sales Tax Instructions, 2009 SINDH
Page 1429 and 1430:
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Sales Tax Instructions, 2009 ―dis
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Sales Tax Instructions, 2009 furnac
Page 1435 and 1436:
Sales Tax Instructions, 2009 been e
Page 1437 and 1438:
(iv) Sales Tax Instructions, 2009 I
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Sales Tax Instructions, 2009 [Withd
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Sales Tax Instructions, 2009 conduc
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Sales Tax Instructions, 2009 conduc
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Sales Tax Instructions, 2009 govern
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Sales Tax Instructions, 2009 (g) S.
Page 1455 and 1456:
Page 1457 and 1458:
Page 1459 and 1460:
(iv) Sales Tax Instructions, 2009 o
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Sales Tax Instructions, 2009 with s
Page 1463 and 1464:
Sales Tax Instructions, 2009 2. Sin
Page 1465 and 1466:
Page 1467 and 1468:
Sales Tax Instructions, 2009 (ST-L&
Page 1469 and 1470:
Sales Tax Instructions, 2009 and wo
Page 1471 and 1472:
(ii) Sales Tax Instructions, 2009 M
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Sales Tax Instructions, 2009 (i) As
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Sales Tax Instructions, 2009 Law an
Page 1477 and 1478:
Sales Tax Instructions, 2009 For th
Page 1479 and 1480:
Sales Tax Instructions, 2009 admiss
Page 1481 and 1482:
Sales Tax Instructions, 2009 UPTO 4
Page 1483 and 1484:
Sales Tax Instructions, 2009 appeal
Page 1485 and 1486:
Page 1487 and 1488:
Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 commer
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Sales Tax Instructions, 2009 (i) It
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Sales Tax Instructions, 2009 k. Aud
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Sales Tax Instructions, 2009 (k) (l
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Sales Tax Instructions, 2009 demand
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Sales Tax Instructions, 2009 2. Wit
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Sales Tax Instructions, 2009 Answer
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 7.3 Th
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Sales Tax Instructions, 2009 Sixth
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 Custom
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Sales Tax Instructions, 2009 associ
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Sales Tax Instructions, 2009 specif
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Sales Tax Instructions, 2009 cannot
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Sales Tax Instructions, 2009 Commis
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Sales Tax Instructions, 2009 it is
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Page 1557 and 1558:
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 teleco
Page 1563 and 1564:
Sales Tax Instructions, 2009 invoic
Page 1565 and 1566:
Sales Tax Instructions, 2009 (vii)
Page 1567 and 1568:
Page 1569 and 1570:
Sales Tax Instructions, 2009 In the
Page 1571 and 1572:
Page 1573 and 1574:
Page 1575 and 1576:
Page 1577 and 1578:
Page 1579 and 1580:
Sales Tax Instructions, 2009 ii) ii
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Sales Tax Instructions, 2009 x) Eac
Page 1583 and 1584:
Sales Tax Instructions, 2009 Servic
Page 1585 and 1586:
Page 1587 and 1588:
Page 1589 and 1590:
(iii) Sales Tax Instructions, 2009
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Page 1593 and 1594:
Sales Tax Instructions, 2009 (SUB-P
Page 1595 and 1596:
Sales Tax Instructions, 2009 3. For
Page 1597 and 1598:
Page 1599 and 1600:
prosecution evidence(s) available j
Page 1601 and 1602:
Page 1603 and 1604:
Sales Tax Instructions, 2009 for co
Page 1605 and 1606:
Sales Tax Instructions, 2009 endors
Page 1607 and 1608:
Sales Tax Instructions, 2009 taxabl
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Sales Tax Instructions, 2009 (d) se
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Sales Tax Instructions, 2009 busine
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Sales Tax Instructions, 2009 exclud
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Sales Tax Instructions, 2009 ascert
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Sales Tax Instructions, 2009 observ
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Sales Tax Instructions, 2009 (ix) I
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Sales Tax Instructions, 2009 enclos
Page 1657 and 1658:
Page 1659 and 1660:
Sales Tax Instructions, 2009 THE EX
Page 1661 and 1662:
Sales Tax Instructions, 2009 where
Page 1663 and 1664:
Sales Tax Instructions, 2009 invoic
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Page 1667 and 1668:
Sales Tax Instructions, 2009 Discus
Page 1669 and 1670:
Sales Tax Instructions, 2009 It not
Page 1671 and 1672:
Page 1673 and 1674:
Page 1675 and 1676:
Sales Tax Instructions, 2009 condem
Page 1677 and 1678:
Page 1679 and 1680:
Page 1681 and 1682:
Sales Tax Instructions, 2009 apply
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Sales Tax Instructions, 2009 (vi) I
Page 1685 and 1686:
Sales Tax Instructions, 2009 to say
Page 1687 and 1688:
Page 1689 and 1690:
Sales Tax Instructions, 2009 (e) (f
Page 1691 and 1692:
Sales Tax Instructions, 2009 8. MIS
Page 1693 and 1694:
Sales Tax Instructions, 2009 Explan
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Sales Tax Instructions, 2009 2. Sec
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Sales Tax Instructions, 2009 to suc
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Sales Tax Instructions, 2009 printe
Page 1719 and 1720:
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Sales Tax Instructions, 2009 made a
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Page 1729 and 1730:
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Sales Tax Instructions, 2009 Necess
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Sales Tax Instructions, 2009 In ord
Page 1737 and 1738:
Sales Tax Instructions, 2009 (xxix)
Page 1739 and 1740:
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Sales Tax Instructions, 2009 Export
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Sales Tax Instructions, 2009 leased
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Sales Tax Instructions, 2009 theref
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
Page 1755 and 1756:
Page 1757 and 1758:
Page 1759 and 1760:
Page 1761 and 1762:
Page 1763 and 1764:
Sales Tax Instructions, 2009 even n
Page 1765 and 1766:
Sales Tax Instructions, 2009 (2) A
Page 1767 and 1768:
Page 1769 and 1770:
Page 1771 and 1772:
prosecution evidence(s) available j
Page 1773 and 1774:
Sales Tax Instructions, 2009 (xii)
Page 1775 and 1776:
Sales Tax Instructions, 2009 value-
Page 1777 and 1778:
Sales Tax Instructions, 2009 endors
Page 1779 and 1780:
Page 1781 and 1782:
Sales Tax Instructions, 2009 (d) se
Page 1783 and 1784:
Page 1785 and 1786:
Page 1787 and 1788:
Page 1789 and 1790:
Sales Tax Instructions, 2009 a regi
Page 1791 and 1792:
Page 1793 and 1794:
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Page 1797 and 1798:
Page 1799 and 1800:
Sales Tax Instructions, 2009 conver
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Page 1805 and 1806:
Sales Tax Instructions, 2009 review
Page 1807 and 1808:
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Sales Tax Instructions, 2009 same p
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Sales Tax Instructions, 2009 tenant
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Page 1829 and 1830:
Page 1831 and 1832:
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Page 1839 and 1840:
Page 1841 and 1842:
Sales Tax Instructions, 2009 accoun
Page 1843 and 1844:
Page 1845 and 1846:
Sales Tax Instructions, 2009 are
Page 1847 and 1848:
Sales Tax Instructions, 2009 Mohamm
Page 1849 and 1850:
Sales Tax Instructions, 2009 C.No.
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Page 1853 and 1854:
Page 1855 and 1856:
Sales Tax Instructions, 2009 circul
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Page 1859 and 1860:
Page 1861 and 1862:
Page 1863 and 1864:
Sales Tax Instructions, 2009 i) pha
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Sales Tax Instructions, 2009 ______
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Sales Tax Instructions, 2009 1. Hav
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Sales Tax Instructions, 2009 bills
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Page 1873 and 1874:
Sales Tax Instructions, 2009 ENCLOS
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Sales Tax Instructions, 2009 Person
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(x) (xi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 Develo
Page 1881 and 1882:
Page 1883 and 1884:
Page 1885 and 1886:
Page 1887 and 1888:
Sales Tax Instructions, 2009 For th
Page 1889 and 1890:
(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
Page 1893 and 1894:
Sales Tax Instructions, 2009 The Ce
Page 1895 and 1896:
Sales Tax Instructions, 2009 (1) (2
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Sales Tax Instructions, 2009 iii) I
Page 1899 and 1900:
Sales Tax Instructions, 2009 and sh
Page 1901 and 1902:
Sales Tax Instructions, 2009 discon
Page 1903 and 1904:
Page 1905 and 1906:
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Sales Tax Instructions, 2009 the pr
Page 1909 and 1910:
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Sales Tax Instructions, 2009 C.NO.
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Page 1917 and 1918:
Page 1919 and 1920:
Page 1921 and 1922:
Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Page 1929 and 1930:
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Page 1933 and 1934:
Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
Page 1937 and 1938:
Sales Tax Instructions, 2009 such r
Page 1939 and 1940:
Sales Tax Instructions, 2009 allowe
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Page 1943 and 1944:
Sales Tax Instructions, 2009 basis
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Page 1949 and 1950:
Page 1951 and 1952:
Page 1953 and 1954:
Sales Tax Instructions, 2009 are in
Page 1955 and 1956:
Sales Tax Instructions, 2009 SRO-50
Page 1957 and 1958:
Sales Tax Instructions, 2009 respec
Page 1959 and 1960:
(xvi) Sales Tax Instructions, 2009
Page 1961 and 1962:
Page 1963 and 1964:
Page 1965 and 1966:
Sales Tax Instructions, 2009 budget
Page 1967 and 1968:
Sales Tax Instructions, 2009 paymen
Page 1969 and 1970:
Page 1971 and 1972:
Page 1973 and 1974:
Sales Tax Instructions, 2009 (iv) (
Page 1975 and 1976:
Sales Tax Instructions, 2009 Any o
Page 1977 and 1978:
Sales Tax Instructions, 2009 3. Adj
Page 1979 and 1980:
Sales Tax Instructions, 2009 1. Exa
Page 1981 and 1982:
Sales Tax Instructions, 2009 b) Amo
Page 1983 and 1984:
Sales Tax Instructions, 2009 implem
Page 1985 and 1986:
Sales Tax Instructions, 2009 throug
Page 1987 and 1988:
Page 1989 and 1990:
Sales Tax Instructions, 2009 For su
Page 1991 and 1992:
Sales Tax Instructions, 2009 nature
Page 1993 and 1994:
Page 1995 and 1996:
Sales Tax Instructions, 2009 AREAS.
Page 1997 and 1998:
Page 1999 and 2000:
Page 2001 and 2002:
Page 2003 and 2004:
Sales Tax Instructions, 2009 (v) In
Page 2005 and 2006:
Sales Tax Instructions, 2009 addres
Page 2007 and 2008:
Page 2009 and 2010:
Page 2011 and 2012:
Sales Tax Instructions, 2009 (5) Co
Page 2013 and 2014:
Sales Tax Instructions, 2009 4. Rul
Page 2015 and 2016:
Sales Tax Instructions, 2009 order
Page 2017 and 2018:
Page 2019 and 2020:
Page 2021 and 2022:
Sales Tax Instructions, 2009 APTMA
Page 2023 and 2024:
Page 2025 and 2026:
Page 2027 and 2028:
Sales Tax Instructions, 2009 5. Kee
Page 2029 and 2030:
Sales Tax Instructions, 2009 period
Page 2031 and 2032:
Sales Tax Instructions, 2009 DTRE a
Page 2033 and 2034:
Page 2035 and 2036:
Sales Tax Instructions, 2009 DTRE R
Page 2037 and 2038:
Page 2039 and 2040:
Sales Tax Instructions, 2009 (49) D
Page 2041 and 2042:
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Sales Tax Instructions, 2009 seem t
Page 2045 and 2046:
Sales Tax Instructions, 2009 export
Page 2047 and 2048:
Page 2049 and 2050:
Sales Tax Instructions, 2009 In cas
Page 2051 and 2052:
Sales Tax Instructions, 2009 Total
Page 2053 and 2054:
Page 2055 and 2056:
Page 2057 and 2058:
Page 2059 and 2060:
Page 2061 and 2062:
Sales Tax Instructions, 2009 3. DTR
Page 2063 and 2064:
Sales Tax Instructions, 2009 7. Unl
Page 2065 and 2066:
Page 2067 and 2068:
Page 2069 and 2070:
Sales Tax Instructions, 2009 person
Page 2071 and 2072:
Page 2073 and 2074:
Page 2075 and 2076:
Sales Tax Instructions, 2009 We are
Page 2077 and 2078:
Page 2079 and 2080:
Page 2081 and 2082:
Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
Page 2085 and 2086:
Sales Tax Instructions, 2009 Check
Page 2087 and 2088:
Sales Tax Instructions, 2009 Apply
Page 2089 and 2090:
Sales Tax Instructions, 2009 1. Rel
Page 2091 and 2092:
Sales Tax Instructions, 2009 Stock
Page 2093 and 2094:
Sales Tax Instructions, 2009 From n
Page 2095 and 2096:
Sales Tax Instructions, 2009 2. Ret
Page 2097 and 2098:
Page 2099 and 2100:
Sales Tax Instructions, 2009 [Furth
Page 2101 and 2102:
Sales Tax Instructions, 2009 per ru
Page 2103 and 2104:
Page 2105 and 2106:
Sales Tax Instructions, 2009 STEEL
Page 2107 and 2108:
Page 2109 and 2110:
Sales Tax Instructions, 2009 PIA He
Page 2111 and 2112:
Sales Tax Instructions, 2009 to Mr.
Page 2113 and 2114:
Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
Page 2121 and 2122:
Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 NIC No
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Page 2127 and 2128:
Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
Page 2131 and 2132:
Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Page 2137 and 2138:
Sales Tax Instructions, 2009 (h) (i
Page 2139 and 2140:
Sales Tax Instructions, 2009 1 5 of
Page 2141 and 2142:
(v) (vi) Sales Tax Instructions, 20
Page 2143 and 2144:
Sales Tax Instructions, 2009 (x) (x
Page 2145 and 2146:
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In the aforesaid notification, -- S
Page 2151 and 2152:
Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 (oil r
Page 2157 and 2158:
Sales Tax Instructions, 2009 10. Co
Page 2159 and 2160:
Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
Page 2163 and 2164:
Sales Tax Instructions, 2009 ―SPE
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Page 2167 and 2168:
Sales Tax Instructions, 2009 8475.1
Page 2169 and 2170:
Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Page 2191 and 2192:
COMMITTEE NO. 3 Cases relating to T
Page 2193 and 2194:
Sales Tax Instructions, 2009 4 Addi
Page 2195 and 2196:
Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 weight
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Sales Tax Instructions, 2009 Counci
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Sales Tax Instructions, 2009 ‗STR
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Sales Tax Instructions, 2009 return
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Sales Tax Instructions, 2009 C O M
Page 2241 and 2242:
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Sales Tax Instructions, 2009 conces
Page 2249 and 2250:
Sales Tax Instructions, 2009 Preser
Page 2251 and 2252:
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Page 2257 and 2258:
Sales Tax Instructions, 2009 requis
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Sales Tax Instructions, 2009 1. Sco
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Page 2267 and 2268:
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Sales Tax Instructions, 2009 II. (i
Page 2273 and 2274:
(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 other
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Sales Tax Instructions, 2009 MEDTRA
Page 2283 and 2284:
Sales Tax Instructions, 2009 copy o
Page 2285 and 2286:
Page 2287 and 2288:
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Sales Tax Instructions, 2009 UNDER
Page 2291 and 2292:
Sales Tax Instructions, 2009 Hydera
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Sales Tax Instructions, 2009 39 Dee
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Sales Tax Instructions, 2009 not be
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Sales Tax Instructions, 2009 which
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Sales Tax Instructions, 2009 questi
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Sales Tax Instructions, 2009 all pu
Page 2305 and 2306:
Page 2307 and 2308:
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Sales Tax Instructions, 2009 Ltd 23
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Sales Tax Instructions, 2009 the sa
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Sales Tax Instructions, 2009 instru
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Sales Tax Instructions, 2009 plant
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Sales Tax Instructions, 2009 (03) I
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Sales Tax Instructions, 2009 the de
Page 2339 and 2340:
Page 2341 and 2342:
Page 2343 and 2344:
Page 2345 and 2346:
Sales Tax Instructions, 2009 ―FE-
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Sales Tax Instructions, 2009 genuin
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Page 2351 and 2352:
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Sales Tax Instructions, 2009 case t
Page 2355 and 2356:
Sales Tax Instructions, 2009 (1999-
Page 2357 and 2358:
Page 2359 and 2360:
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Sales Tax Instructions, 2009 Moreov
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Sales Tax Instructions, 2009 10. Ne
Page 2377 and 2378:
Sales Tax Instructions, 2009 Proced
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Page 2381 and 2382:
Sales Tax Instructions, 2009 2. Aft
Page 2383 and 2384:
Sales Tax Instructions, 2009 Sl. No
Page 2385 and 2386:
Sales Tax Instructions, 2009 (See a
Page 2387 and 2388:
Sales Tax Instructions, 2009 Permit
Page 2389 and 2390:
PAPERS. Sales Tax Instructions, 200
Page 2391 and 2392:
Page 2393 and 2394:
Page 2395 and 2396:
(iv) (v) Sales Tax Instructions, 20
Page 2397 and 2398:
(a) Sales Tax Instructions, 2009 co
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Sales Tax Instructions, 2009 (m)
Page 2401 and 2402:
Sales Tax Instructions, 2009 2. Bei
Page 2403 and 2404:
Sales Tax Instructions, 2009 Islama
Page 2405 and 2406:
Page 2407 and 2408:
Page 2409 and 2410:
Page 2411 and 2412:
Page 2413 and 2414:
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Sales Tax Instructions, 2009 City C
Page 2417 and 2418:
Sales Tax Instructions, 2009 contra
Page 2419 and 2420:
ENCLOSURE-III To: From: Member Sale
Page 2421 and 2422:
Sales Tax Instructions, 2009 which
Page 2423 and 2424:
Sales Tax Instructions, 2009 Defenc
Page 2425 and 2426:
Page 2427 and 2428:
Sales Tax Instructions, 2009 [Resci
Page 2429 and 2430:
Sales Tax Instructions, 2009 (2) Ze
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Page 2433 and 2434:
Sales Tax Instructions, 2009 III. (
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Page 2437 and 2438:
Page 2439 and 2440:
Sales Tax Instructions, 2009 with t
Page 2441 and 2442:
Sales Tax Instructions, 2009 ate Hy
Page 2443 and 2444:
Sales Tax Instructions, 2009 carefu
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Page 2447 and 2448:
Page 2449 and 2450:
Sales Tax Instructions, 2009 You ar
Page 2451 and 2452:
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Page 2457 and 2458:
Sales Tax Instructions, 2009 12. Co
Page 2459 and 2460:
Sales Tax Instructions, 2009 Sugar
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(b) (c) Sales Tax Instructions, 200
Page 2463 and 2464:
Page 2465 and 2466:
Sales Tax Instructions, 2009 A regi
Page 2467 and 2468:
Page 2469 and 2470:
SALES TAX ACT, 1990 Sales Tax Instr
Page 2471 and 2472:
Sales Tax Instructions, 2009 6. Pay
Page 2473 and 2474:
Sales Tax Instructions, 2009 I decl
Page 2475 and 2476:
Sales Tax Instructions, 2009 provis
Page 2477 and 2478:
Sales Tax Instructions, 2009 8. SHO
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Sales Tax Instructions, 2009 (b) go
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Page 2487 and 2488:
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Sales Tax Instructions, 2009 additi
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(viii) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 IN THE
Page 2495 and 2496:
Sales Tax Instructions, 2009 It def
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Sales Tax Instructions, 2009 partic
Page 2499 and 2500:
Sales Tax Instructions, 2009 legisl
Page 2501 and 2502:
NAME ADDRESS REG. NO. OF THE TAXPAY
Page 2503 and 2504:
Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 (g) af
Page 2507 and 2508:
Sales Tax Instructions, 2009 applic
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Sales Tax Instructions, 2009 (10) T
Page 2511 and 2512:
Sales Tax Instructions, 2009 consum
Page 2513 and 2514:
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Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 etc. a
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Sales Tax Instructions, 2009 consum
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Sales Tax Instructions, 2009 policy
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Sales Tax Instructions, 2009 3. (Pr
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Sales Tax Instructions, 2009 enclos
Page 2537 and 2538:
Sales Tax Instructions, 2009 falls
Page 2539 and 2540:
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Sales Tax Instructions, 2009 (vi) S
Page 2543 and 2544:
Page 2545 and 2546:
Department / Cantonment Board Devel
Page 2547 and 2548:
3 rd day 4 th day Record under Sale
Page 2549 and 2550:
8. Stock Taking & Inventory Managem
Page 2551 and 2552:
Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 ―tax
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Page 2559 and 2560:
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Sales Tax Instructions, 2009 please
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Sales Tax Instructions, 2009 commit
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Sales Tax Instructions, 2009 charge
Page 2567 and 2568:
measures taken: Sales Tax Instructi
Page 2569 and 2570:
Page 2571 and 2572:
Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 (e) Cu
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Sales Tax Instructions, 2009 2. Int
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Sales Tax Instructions, 2009 (i) is
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Sales Tax Instructions, 2009 VIDE E
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Sales Tax Instructions, 2009 ―The
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Sales Tax Instructions, 2009 WHEREA
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Sales Tax Instructions, 2009 2. Adv
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Sales Tax Instructions, 2009 vehicl
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Page 2597 and 2598:
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SUBJECT:- Sales Tax Instructions, 2
Page 2601 and 2602:
Sales Tax Instructions, 2009 8. Ame
Page 2603 and 2604:
Sales Tax Instructions, 2009 Presen
Page 2605 and 2606:
Sales Tax Instructions, 2009 Conseq
Page 2607 and 2608:
Page 2609 and 2610:
Sales Tax Instructions, 2009 Since
Page 2611 and 2612:
Page 2613 and 2614:
Sales Tax Instructions, 2009 (6) SA
Page 2615 and 2616:
Sales Tax Instructions, 2009 2. Thu
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Sales Tax Instructions, 2009 7. Kee
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Sales Tax Instructions, 2009 state
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Sales Tax Instructions, 2009 As pre
Page 2635 and 2636:
Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 VERSUS
Page 2639 and 2640:
Page 2641 and 2642:
Sales Tax Instructions, 2009 S.NO.
Page 2643 and 2644:
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 receip
Page 2651 and 2652:
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Sales Tax Instructions, 2009 ground
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Sales Tax Instructions, 2009 Orders
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Sales Tax Instructions, 2009 existi
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Sales Tax Instructions, 2009 supply
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Sales Tax Instructions, 2009 Questi
Page 2671 and 2672:
Sales Tax Instructions, 2009 (v) It
Page 2673 and 2674:
Page 2675 and 2676:
Sales Tax Instructions, 2009 My Dea
Page 2677 and 2678:
Sales Tax Instructions, 2009 (c) (d
Page 2679 and 2680:
Sales Tax Instructions, 2009 7.14 C
Page 2681 and 2682:
Sales Tax Instructions, 2009 access
Page 2683 and 2684:
Sales Tax Instructions, 2009 ―For
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Sales Tax Instructions, 2009 tax pe
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Sales Tax Instructions, 2009 not
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Sales Tax Instructions, 2009 The Ma
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Sales Tax Instructions, 2009 Data P
Page 2707 and 2708:
Sales Tax Instructions, 2009 ―For
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Page 2711 and 2712:
Sales Tax Instructions, 2009 furthe
Page 2713 and 2714:
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Sales Tax Instructions, 2009 organi
Page 2717 and 2718:
Sales Tax Instructions, 2009 Areas,
Page 2719 and 2720:
Sales Tax Instructions, 2009 You ar
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Page 2723 and 2724:
Sales Tax Instructions, 2009 condit
Page 2725 and 2726:
(liv) (lv) (lvi) (lvii) Sales Tax I
Page 2727 and 2728:
Sales Tax Instructions, 2009 became
Page 2729 and 2730:
B. WHAT IS FLYING INVOICE? Sales Ta
Page 2731 and 2732:
Sales Tax Instructions, 2009 the am
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Page 2735 and 2736:
Sales Tax Instructions, 2009 The Co
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Sales Tax Instructions, 2009 2. S.R
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Sales Tax Instructions, 2009 v) The
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Sales Tax Instructions, 2009 A ques
Page 2745 and 2746:
Page 2747 and 2748:
Sales Tax Instructions, 2009 to 3%
Page 2749 and 2750:
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Page 2753 and 2754:
Sales Tax Instructions, 2009 (6) Fr
Page 2755 and 2756:
Sales Tax Instructions, 2009 these
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Sales Tax Instructions, 2009 w.e.f.
Page 2759 and 2760:
Page 2761 and 2762:
Sales Tax Instructions, 2009 the Fe
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Sales Tax Instructions, 2009 jewell
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Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 passed
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Sales Tax Instructions, 2009 Issued
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Sales Tax Instructions, 2009 2. Sin
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9. Importers. Sales Tax Instruction
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Sales Tax Instructions, 2009 is ava
Page 2805 and 2806:
Sales Tax Instructions, 2009 cannot
Page 2807 and 2808:
Sales Tax Instructions, 2009 be all
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Page 2811 and 2812:
Sales Tax Instructions, 2009 (v) (v
Page 2813 and 2814:
METER (9028.3000) Sales Tax Instruc
Page 2815 and 2816:
Sales Tax Instructions, 2009 separa
Page 2817 and 2818:
Page 2819 and 2820:
Sales Tax Instructions, 2009 Query
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Sales Tax Instructions, 2009 Taxpay
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Sales Tax Instructions, 2009 number
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Sales Tax Instructions, 2009 (d) (e
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Page 2839 and 2840:
Sales Tax Instructions, 2009 Faisal
Page 2841 and 2842:
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Sales Tax Instructions, 2009 The Ce
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Sales Tax Instructions, 2009 ingred
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Sales Tax Instructions, 2009 205 Mu
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Sales Tax Instructions, 2009 Branch
Page 2851 and 2852:
Sales Tax Instructions, 2009 & Addr
Page 2853 and 2854:
Sales Tax Instructions, 2009 L&P),
Page 2855 and 2856:
Sales Tax Instructions, 2009 claime
Page 2857 and 2858:
Page 2859 and 2860:
Page 2861 and 2862:
S.No. Designation No. of Posts 1. R
Page 2863 and 2864:
Sales Tax Instructions, 2009 REQUIS
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Sales Tax Instructions, 2009 (Hqrs.
Page 2867 and 2868:
Sales Tax Instructions, 2009 field
Page 2869 and 2870:
Page 2871 and 2872:
Page 2873 and 2874:
Sales Tax Instructions, 2009 taxpay
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Sales Tax Instructions, 2009 • Bu
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Sales Tax Instructions, 2009 • Ze
Page 2879 and 2880:
Sales Tax Instructions, 2009 • Al
Page 2881 and 2882:
Sales Tax Instructions, 2009 To co
Page 2883 and 2884:
Sales Tax Instructions, 2009 introd
Page 2885 and 2886:
Sales Tax Instructions, 2009 The m
Page 2887 and 2888:
Sales Tax Instructions, 2009 Sect
Page 2889 and 2890:
Sales Tax Instructions, 2009 The c
Page 2891 and 2892:
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Sales Tax Instructions, 2009 11. Po
Page 2895 and 2896:
Sales Tax Instructions, 2009 C. No.
Page 2897 and 2898:
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Sales Tax Instructions, 2009 his re
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Sales Tax Instructions, 2009 No re
Page 2903 and 2904:
Sales Tax Instructions, 2009 months
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Page 2907 and 2908:
Page 2909 and 2910: AND SRO 70(I)/2006. Sales Tax Instr
Page 2911 and 2912: Sales Tax Instructions, 2009 negati
Page 2913 and 2914: Sales Tax Instructions, 2009 1. OPE
Page 2915 and 2916: Sales Tax Instructions, 2009 [Issue
Page 2917 and 2918: Sales Tax Instructions, 2009 ******
Page 2919 and 2920: Sales Tax Instructions, 2009 Excise
Page 2921 and 2922: Sales Tax Instructions, 2009 I am d
Page 2923 and 2924: Sales Tax Instructions, 2009 NAME _
Page 2925 and 2926: Sales Tax Instructions, 2009 Please
Page 2927 and 2928: Sales Tax Instructions, 2009 indust
Page 2929 and 2930: Sales Tax Instructions, 2009 Multan
Page 2933 and 2934: Sales Tax Instructions, 2009 2. In
Page 2937 and 2938: Sales Tax Instructions, 2009 furthe
Page 2939 and 2940: Sales Tax Instructions, 2009 (iv) (
Page 2941 and 2942: Sales Tax Instructions, 2009 Multan
Page 2943 and 2944: Sales Tax Instructions, 2009 DAILY
Page 2951 and 2952: Sales Tax Instructions, 2009 SUBJEC
Page 2953 and 2954: Sales Tax Instructions, 2009 I am d
Page 2955 and 2956: Sales Tax Instructions, 2009 *(The
Page 2959: Sales Tax Instructions, 2009 R O 5
Page 2963 and 2964: Sales Tax Instructions, 2009 Collec
Page 2967 and 2968: Sales Tax Instructions, 2009 3. The
Page 2969 and 2970: Sales Tax Instructions, 2009 3. As
Page 2973 and 2974: Sales Tax Instructions, 2009 3. BLA
Page 2977 and 2978: Sales Tax Instructions, 2009 Check
Page 2979 and 2980: Sales Tax Instructions, 2009 C.NO.3
Page 2981 and 2982: Sales Tax Instructions, 2009 sector
Page 2983 and 2984: Sales Tax Instructions, 2009 suppli
Page 2985 and 2986: Sales Tax Instructions, 2009 6. Ano
Page 2989 and 2990: Sales Tax Instructions, 2009 report
Page 2993 and 2994: Sales Tax Instructions, 2009 only b
Page 2995 and 2996: Sales Tax Instructions, 2009 INTERN
Page 2997 and 2998: Sales Tax Instructions, 2009 their
Page 2999 and 3000: Sales Tax Instructions, 2009 022-46
Page 3001 and 3002: Sales Tax Instructions, 2009 2. It
Page 3003 and 3004: Sales Tax Instructions, 2009 respec
Page 3005 and 3006: Sales Tax Instructions, 2009 2. All
Page 3007 and 3008: Sales Tax Instructions, 2009 OVER-R
Page 3009 and 3010: Sales Tax Instructions, 2009 the de
Page 3011 and 3012:
Sales Tax Instructions, 2009 It has
Page 3013 and 3014:
Page 3015 and 3016:
Page 3017 and 3018:
Sales Tax Instructions, 2009 (x) (x
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IN THE SUPREME COURT OF PAKISTAN (A
Page 3021 and 3022:
Sales Tax Instructions, 2009 Austra
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Sales Tax Instructions, 2009 It
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Sales Tax Instructions, 2009 either
Page 3037 and 3038:
Page 3039 and 3040:
Sales Tax Instructions, 2009 (ii) R
Page 3041 and 3042:
Sales Tax Instructions, 2009 number
Page 3043 and 3044:
Sales Tax Instructions, 2009 48. Ai
Page 3045 and 3046:
Sales Tax Instructions, 2009 114. A
Page 3047 and 3048:
Sales Tax Instructions, 2009 177. B
Page 3049 and 3050:
Sales Tax Instructions, 2009 AL4373
Page 3051 and 3052:
Sales Tax Instructions, 2009 304. G
Page 3053 and 3054:
Sales Tax Instructions, 2009 360. H
Page 3055 and 3056:
Sales Tax Instructions, 2009 (Pvt)
Page 3057 and 3058:
Sales Tax Instructions, 2009 481. L
Page 3059 and 3060:
Sales Tax Instructions, 2009 536. M
Page 3061 and 3062:
Sales Tax Instructions, 2009 591. N
Page 3063 and 3064:
Sales Tax Instructions, 2009 270746
Page 3065 and 3066:
Sales Tax Instructions, 2009 703. R
Page 3067 and 3068:
Sales Tax Instructions, 2009 758. S
Page 3069 and 3070:
Page 3071 and 3072:
Sales Tax Instructions, 2009 AP0708
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Page 3075 and 3076:
Sales Tax Instructions, 2009 46. AL
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Sales Tax Instructions, 2009 122. B
Page 3079 and 3080:
Sales Tax Instructions, 2009 199. E
Page 3081 and 3082:
Page 3083 and 3084:
Page 3085 and 3086:
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Page 3089 and 3090:
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Page 3093 and 3094:
Sales Tax Instructions, 2009 44. Al
Page 3095 and 3096:
Sales Tax Instructions, 2009 88. Ar
Page 3097 and 3098:
Sales Tax Instructions, 2009 154. C
Page 3099 and 3100:
Sales Tax Instructions, 2009 215. G
Page 3101 and 3102:
Sales Tax Instructions, 2009 281. J
Page 3103 and 3104:
Page 3105 and 3106:
Page 3107 and 3108:
Page 3109 and 3110:
Page 3111 and 3112:
Sales Tax Instructions, 2009 611. U
Page 3113 and 3114:
Sales Tax Instructions, 2009 electr
Page 3115 and 3116:
44. Dawood Lawrencepur Ltd Sales Ta
Page 3117 and 3118:
Sales Tax Instructions, 2009 85. Ma
Page 3119 and 3120:
137. Yahya Textile Mills (Pvt.) Ltd
Page 3121 and 3122:
Sales Tax Instructions, 2009 28. Au
Page 3123 and 3124:
Sales Tax Instructions, 2009 74. F.
Page 3125 and 3126:
Page 3127 and 3128:
Page 3129 and 3130:
207. Technics Garments (Pvt) Ltd Sa
Page 3131 and 3132:
Sales Tax Instructions, 2009 12. Bi
Page 3133 and 3134:
Sales Tax Instructions, 2009 Sr. No
Page 3135 and 3136:
5. Cololny Sarhad Textile Mills Ltd
Page 3137 and 3138:
Sales Tax Instructions, 2009 1 Chem
Page 3139 and 3140:
Page 3141 and 3142:
Page 3143 and 3144:
Sales Tax Instructions, 2009 180. D
Page 3145 and 3146:
Sales Tax Instructions, 2009 236. F
Page 3147 and 3148:
Page 3149 and 3150:
Sales Tax Instructions, 2009 373. K
Page 3151 and 3152:
Page 3153 and 3154:
Page 3155 and 3156:
Page 3157 and 3158:
Page 3159 and 3160:
Sales Tax Instructions, 2009 717. T
Page 3161 and 3162:
Page 3163 and 3164:
Page 3165 and 3166:
Sales Tax Instructions, 2009 129. A
Page 3167 and 3168:
Sales Tax Instructions, 2009 201. C
Page 3169 and 3170:
Sales Tax Instructions, 2009 270. F
Page 3171 and 3172:
Page 3173 and 3174:
Sales Tax Instructions, 2009 411. K
Page 3175 and 3176:
Page 3177 and 3178:
Page 3179 and 3180:
Page 3181 and 3182:
Page 3183 and 3184:
Page 3185 and 3186:
Sales Tax Instructions, 2009 Sr. No
Page 3187 and 3188:
Sales Tax Instructions, 2009 (Pvt.)
Page 3189 and 3190:
Page 3191 and 3192:
Sales Tax Instructions, 2009 A numb
Page 3193 and 3194:
Sales Tax Instructions, 2009 661 Al
Page 3195 and 3196:
Sales Tax Instructions, 2009 701 Qu
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Sales Tax Instructions, 2009 In exe
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Sales Tax Instructions, 2009 665 SB
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Sales Tax Instructions, 2009 231 Ni
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Sales Tax Instructions, 2009 840 A&
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Sales Tax Instructions, 2009 793 K.
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Sales Tax Instructions, 2009 679 NE
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